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    <title>2016 (1) TMI 372 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court affirmed the jurisdiction of the CIT(A) to entertain appeals against interest charges under Sections 234A, 234B, and 234C of the Income Tax Act. The Court upheld the decisions of the CIT(A) and the Tribunal in deleting and restricting interest charges under the relevant sections, based on the circumstances of the case and supported by previous judicial precedents. The appeal was ultimately dismissed in line with the established legal principles and precedents.</description>
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